Practice question
The corresponding civil tax proceeding is suspended during the criminal action under the Mendez framework. The taxpayer argues the government must lose solely because prescription continues running throughout that required suspension. Which rule is relevant?
- Suspension automatically cancels every tax
- The governing Rule 111 provision tolls prescription of the civil action that cannot be separately instituted or whose proceeding is suspended
- Civil prescription is never relevant
- The prosecutor may choose any deadline
- Every criminal case lasts exactly one year
Legal references
- People v. Mendez, G.R. Nos. 208310-11 and 208662, March 28, 2023, main en banc decision, prosecution guidelines: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095
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